INVOICE CONTENT
On October 16, 2025, the Tax Department issued Official Letter No. 4457/CT-CS to clarify invoice content requirements for specific business cases as follows
- Transportation service businesses: must include the vehicle license plate number and the route (departure and destination points).
- Transportation businesses providing freight services via digital platforms or engaging in e-commerce: must include the name of the transported goods, and the sender’s name, address, tax code, or identification number.
- For businesses providing specific goods and services (such as electricity, water, telecommunications, information technology, television, postal and delivery services, banking, securities, insurance, medical services, etc.): a detailed statement may be attached to the invoice (transportation services are not included in this category).
In addition, if foreign language text is added to the invoice, the enterprise must comply with the following formatting rules:
- The foreign language text must be placed to the right in parentheses ( ), or directly below the Vietnamese line
- The font size must be smaller than the Vietnamese text size
